Prepare the income Statement and the changes in Owner's Equity Statement in good formate from the above adjusted Trial Balance

Gram's Publishing Trial Balance December 31, 2018 Credit $ Debit 13,500 3,200 100,000 170,500 14,000 3,000 Cash Accounts receivable Land Building Accumulated depreciation, building Copyright Accounts payable Unearned revenue James Gram, capital James Gram, withdrawals Publishing revenue Depreciation expense, building Insurance expense Rent expense Office supplies expense Repairs expense Telephone expense 4,630 5,000 59,370 5,000 231,000 5,000 900 9,000 900 2,000 1,000 $ 314,000 $ 314,000